Supplementary Provisions, Article 10General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第十条（相続税法の一部改正に伴う経過措置の原則）
The provisions concerning inheritance tax in the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" through Article 14 of the Supplementary Provisions) apply, except as otherwise provided in these Supplementary Provisions, to inheritance tax on property to be acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2015, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
第三条の規定による改正後の相続税法（以下附則第十四条までにおいて「新相続税法」という。）の相続税に関する規定は、この附則に別段の定めがあるものを除き、平成二十七年一月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
The provisions concerning gift tax in the New Inheritance Tax Act apply, except as otherwise provided in these Supplementary Provisions, to gift tax on property to be acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2015, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
新相続税法の贈与税に関する規定は、この附則に別段の定めがあるものを除き、平成二十七年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。